Author: admin_gst

4102

4102
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or furt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

90 or any other Chapter

90 or any other Chapter
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
 
List 3 [See S.No.257 of the Schedule I]
(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
 (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

9704

9704
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0307

0307
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
As omitted by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, “Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption”
Sched

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0508

0508
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1515

1515
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
 
*************
Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2303

2303
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
 
Clarification 
* Clarification regarding classification and applicable GST rates on Brewers' spent grain (BSG), Dried distillers' grains with soluble [DDGS] and other such residues of starch manufacture and similar residues

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1211

1211
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1514

1514
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

62

62
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

64

64
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
As omitted vide Notification No. 21/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Footwear of sale value not exceeding Rs. 1000 per pair
 
*************
Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Footwear having a retail sale price not exceeding Rs. 1,000 per p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

84

84
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

8419 12

8419 12
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Solar water heater and system
Clarification
* Clarification on applicable GST rate on Solar Evacuated Tubes used in manufacture of solar water heater. [ See para 8 of  Circular No. 113/32/2019-GST dated 11.10.2019 ]
 
*************
Notes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

84, 85 or 94

84, 85 or 94
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, before it was read as:
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels
Explanation: If the goods specified in this entry are supplied, by a supplier, along with su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ate on the goods used in the setting up of Waste to Energy plants (WTEP). [ See para 11 of Circular No. 80/54/2018-GST dated 13.12.2018 ]
 
*************
Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
22[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]
 
Clarification
* Clarificatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

8601

8601
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
*************
Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f. 1.10.2019, before it was read as:-
Rail locomotives powered from an external source of electricity or by electric accumulators
Clarification
* Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. [ Circular No. 30/4/2018-GST dated 25.01.2018 ]
Schedul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =